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Arizona Administrative Code (Last Updated: November 17, 2016) |
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Title 15. REVENUE |
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Chapter 3. DEPARTMENT OF REVENUE LUXURY TAX SECTION |
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Article 4. TAX ON ALCOHOLIC BEVERAGES |
Section R15-3-405. Alcoholic Beverage Samples
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Samples of alcoholic beverages, whether intended for personal or commercial use and consumption, and whether provided for a consideration, are subject to luxury tax at the rates prescribed in
A.R.S. § 42-3052 unless otherwise exempt under A.R.S. Title 42, Chapter 3.
Historical Note
Adopted effective March 18, 1981 (Supp. 81-2). Section repealed by final rulemaking at 5 A.A.R. 3768, effective September 22, 1999 (Supp. 99-3). New Section made by
final rulemaking at 14 A.A.R. 4410, effective January 3,
2009 (Supp. 08-4).